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Nonresident AliensNonresident students, teachers, or trainees who are temporarily in the U.S. in F, J, M, or Q immigration status must file returns if they have income that is subject to withholding, whether tax is withheld or not. Nonresident aliens claiming treaty benefits must also file a return. 
Even if students are not required to file a Nonresident tax return, they must file Form 8843 when they have days in the U.S. exempted from the substantial presence test during the tax year due to their F, J, M, or Q immigration status. This also applies to their accompanying family members in similar statuses. The Form 8843 may be signed and mailed by itself. Students and scholars who are not required to file a return should do so if they are eligible for a refund. Refer to the lesson on Form 8843 for more information. |
